https://www.taxtmi.com/forum/issue?id=118876 Exemption under serial no. 13 of Notification No. 25/2012 can apply to construction of buildings owned by entities registered under section 12AA when used predominantly for religious or charitable purposes; tribunal authority has held educational institutions may be covered and that decision may be relied on for merits and limitation/penalty defences based on bona fide belief. Counsel should confirm whether auxiliary education exemption under serial no. 9 applied prior to its deletion and verify that the case record supports factual elements and the statutory definition of education services before advancing the claim. en-us Thu, 30 Nov 2023 18:02:11 +0530 Fri, 24 Jan 2025 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118876 Exemption under serial no. 13 of Notification No. 25/2012 can apply to construction of buildings owned by entities registered under section 12AA when used predominantly for religious or charitable purposes; tribunal authority has held educational institutions may be covered and that decision may be relied on for merits and limitation/penalty defences based on bona fide belief. Counsel should confirm whether auxiliary education exemption under serial no. 9 applied prior to its deletion and verify that the case record supports factual elements and the statutory definition of education services before advancing the claim. Discussion-Forum GST Thu, 30 Nov 2023 18:02:11 +0530 https://www.taxtmi.com/forum/issue?id=118876